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No Retrospective Effect to S.114AA of Customs Act: CESTAT Sets Aside Penalty [Read Order]

Sneha Sukumaran Mullakkal

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal(CESTAT) set aside the penalty imposed under section 114AA of the Customs...

Tribunal Not Competent to Remand Matter Back to Authority other than one which passed Order : CESTAT...

CESTAT Weekly Round-Up [Feb 03 to Feb 07, 2025]

Export of Counterfeit 'VimalGutkha' in Violation of Customs Act: CESTAT Reduces Penalty to ₹10 Lakh...

Delhi HC grants Writ Petition for Defreezing Bank Account, No Violation of FEMA or Customs Act Found...

No violation of Statutory Provisions in Import of Hazardous Materials: CESTAT sets aside Penalty u/s 114 AA [Read Order]

The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) set aside the penalty under Section 114 AA, ruling that there was no violation of statutory provisions regarding...

Imported Goods cannot be Confiscated u/s 111(m) for Wrong Classification or Ineligible Exemption Claim: CESTAT [Read Order]

The Delhi bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that imported goods cannot be confiscated under Section 111(m) of the Customs Act, 1962 for wrong...

CESTAT upholds Penalty levied on misdeclaration of goods in order to avail ineligible drawback [Read Order]

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) upheld the penalty levied on the misdeclaration of goods in order to avail ineligible drawback. The Appellant...

Penalty u/s 114 AA of Customs Act not imposable unless Mens rea is established beyond doubt: CESTAT [Read Order]

The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that penalty under section 114 AA of Customs Act, 1962 is not imposable unless mens rea is...

Misclassifying Goods and Fraudulently Availing benefit of License: CESTAT imposes Penalty u/s 114 AA of Customs Act [Read Order]

The Ahmedabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) imposed a penalty under Section 114AA of the Customs Act, 1962, for misclassifying goods and fraudulently...

Penalty under Section 114AA cannot be Imposed unless Mens Rea is established beyond doubt: CESTAT [Read Order]

A single member bench of CESTAT ( Customs Excise & Service Tax Appellate Tribunal ) has held that the wrong mentioning of country of origin would not amount to misdeclaration unless men rea is...

Canned pineapple Slices Fall under CTH of Fresh Or Dried Fruit: CESTAT [Read Order]

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Canned pineapple Slices Fall under CTH of Fresh Or Dried Fruit. It was noted that the appellant had...